Article 7. | Midpage

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South Carolina Code of Laws

Article 5

Article 7.

12-21-610Imposition of tax 12-21-620Tax rates on products containing tobacco; "cigarette" defined 12-21-625Cigarette surtax; imposition; crediting of revenues; definition of "cigarette"12-21-650What is deemed sale or retail "price"; articles given as prizes 12-21-660Licenses required for engaging in tobacco business 12-21-670Application for license; issuance of permanent license; display of license 12-21-680Reclassification as between wholesale and retail business 12-21-690Licenses shall not be transferable; operation of business pending granting of license 12-21-735Stamp tax on cigarettes 12-21-750Certain retail dealers shall furnish duplicate invoices; violations 12-21-760Intent of article: stamps shall not be required on resale 12-21-770Distributor's liability to pay tax 12-21-780Returns shall be filed by distributors; payment of tax on tobacco products; discount 12-21-785Returns 12-21-800"Tobacco products" defined 12-21-810"Distributor" defined 12-21-820Tax on cigarettes and tobacco products; boundary clarification